Effect Of Sanctions Against Taxes And Tax Amnesty Behavior Of The Individual Taxpayer

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Effect Of Sanctions Against Taxes And Tax Amnesty Behavior Of The Individual Taxpayer

(Study In KP2KP Lumajang)

Ayus Qomariyah¹, Khoirul Ifa², Hari Purnomo³ STIE Widya Gama Lumajang¹²³

Ayusqomariyah07@gmail.com¹

Abstract

This research aims to review factors that influence the behavior of individual tax payer in KP2KP Lumajang. This research consisting of the independent variables: sanctions taxes and tax amnesty.

While the dependent variable in this research is a behavior of individual tax payer in KP2KP Lumajang. This study insedental sampling technique used in this study and Reviews those respondents reporter is KP2KP private Lumajang tax. The Data used in this research was handing out questionnaires primary data. This study using the data analysis of multiple regression analysis using SPSS 16. Based on the result of analysis undertaken the research indicated resources that the sanction of taxes and tax amnesty has not been affecting the behavior of tax payer before the house of representatives.

Keyword: sanctions taxes, tax amnesty, the behavior of individual tax payer in KP2KP Lumajang

INTRODUCTION

Legislation regarding taxation with the development of increasingly sophisticated technology is taxation continues to experience improvements. Problems often arise regarding taxation are still many people who are reluctant to pay taxes on time. Tax is an obligatory thing to be obeyed but abuses out there are still a lot. Knowledge of taxation is an obligation not enough to reduce violations in Indonesia.

Tax is a compulsory deposit a sum of money paid or deposited by the public to the state to finance the negara.pajak purposes are required for the taxpayer and no one can avoid the tax. Equal tax treatment, without exception. The behavior of unsuspecting taxpayers in tax ememnuhi affect the infrastructure. Taxpayer appropriate behavior will help the state which will be reinjected to the public in the form of infrastructure. Taxpayer here is a person or body having dependents or obligation to pay taxes. Olivia, et al (2017) in penlitiannya explained that the contribution expected from the taxpayer will determine how big and spacious stage of development will be carried out.

Therefore, the government continued to boost tax officials in order to achieve the set targets. While taxpayers dimaksut behavior here is the taxpayer compliance in paying taxes. According Rahayu (2010: 138) Compliance taxpayer is defined as a situation where the taxpayer meets all tax obligations and implementing the right of taxation.

Efforts are being made to reduce the level of tax violations and to improve the accuracy of the taxpayer in paying taxes then there are sanctions imposed. This is supported by Praneta (2018) which states when a tax obligation is not carried out by the taxpayer, then there will be legal consequences that should be charged to the taxpayer. In addition to government tax penalties also issued a policy that is expected to reduce the level of violations of tax laws that tax amnesty. Tax

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amnesty is a policy where no sanctions are to be borne because of tax payable in previous years to give money as a ransom. Nurulita (2017) in his research said that the government program in the world of taxation provide tax amnesty by paying a nominal ransom in particular with the aim of providing an opportunity for taxpayers who have not properly comply with the tax. Granting tax amnesty merpakan government efforts to attract funds for a community that is parked in banks in other countries. Nevertheless, this policy still needs to be aligned with other law penega agencies. It is associated with those who judged worthy of receiving tax amnesty. This policy still needs to be aligned with other law penega agencies. It is associated with those who judged worthy of receiving tax amnesty. This policy still needs to be aligned with other law penega agencies. It is associated with those who judged worthy of receiving tax amnesty.

The problem in this research is apakh tax penalties affect the behavior of individual taxpayers tax amnesty ?, what influence the behavior of taxpayers pribadi.Tujuan of this study to determine the effect of tax sanctions on the behavior of individual taxpayers and to determine the effect of tax amnesty ( tax amnesty) to the behavior of individual taxpayers. The hypotheses are tax penalties terhadapa positive influence individual taxpayer behavior (WPOP) in KP2KP Luamjang and tax amnesty positive influence on the behavior of individual taxpayers (WPOP) in KP2KP Lumajang.

The hypothesis of this study was supported by research Ngadiman and Huslin (2015) who said sanctions taxes and tax amnesty or forgiveness tax positive and significant impact on tax compliance, research Husnurrosyidah (2016) which stated that the Tax Amnesty effect on tax compliance, this is due to lightening tax penalties thus improving tax compliance pajak.sanksi payments also affect tax compliance. Sanctions tax is a form of responsibility in tax payments thus increasing tax compliance, Henry (2017) in his research say proves that tax penalties this is due to the tax relief fines thus improving tax compliance pajak.sanksi payments also affect tax compliance.

Sanctions tax is a form of responsibility in tax payments thus increasing tax compliance, Henry (2017) in his research say proves that tax penalties this is due to the tax relief fines thus improving tax compliance pajak.sanksi payments also affect tax compliance. Sanctions tax is a form of responsibility in tax payments thus increasing tax compliance, Henry (2017) in his research say proves that tax penalties affect the Taxpayer Compliance Person, besides this study are consistent with the results of research and Latifa Daughter (2017) which in penelitiaanya said that the tax amnesty Knowledge influential and accounted for 5.90% on tax compliance and tax penalties influential and accounted for 6, 05% on tax compliance, Santi and Lely (2018) said sanctions taxation positive and significant impact on compliance reporting WPOP. Sanctions increasingly assertive taxation can improve compliance reporting WPOP. tax amnesty positive and significant impact on taxpayer compliance report has and Elna and Revi (2018) said the tax amnesty significantly influence individual taxpayer compliance. Taxpayers understand that the tax amnesty is the direct policies that benefit financially because it is not subject to administrative sanctions and criminal penalties by paying ransom. So this will certainly encourage taxpayers to comply in paying taxes

METHOD

This research is a kind of quantitative correlation / associative. Associative research is research being done to find a relationship or influence of one or more dependent variables (Suryani, 2015:

119). The population in this study were all individual taxpayers who report in KP2KP Lumajang tax. The samples in this study using a sampling insedental sampling by coincidence, that anyone

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who accidentally met with investigators can be used as a sample, when viewed by coincidence met ccok as a data source (Sugiyono, 2015: 124).

The data in this study are primary data is the data collected and processed senidiri by an organization or an individual directly from the object (Suryani, 2015: 171).

Pengelolahan data is done by using a calculation 4 scale, 1 to Strongly Disagree (STS), 2 to Disagree (TS), 3 to Agree (S) and 4 to Strongly Agree (SS) in a questionnaire filled out by the respondents. The answer results kemuadian processed and calculated using the Software program Statistical Product And Service Solution (SPSS) version 16. The methods used to manage the data are validity, reliability test, the classic assumption test, multiple regression analysis and hypothesis testing.

RESULTS AND DISCUSSION

Respondents in this study were all people who happened by the researchers in KP2KP Lumajang with time for 6 days, conducted in late April and early May. Questionnaires were distributed during the six days totaled 73. This study was conducted to determine the effect of idependen variable on the dependent variable. Characteristics of a sample of respondents in this study there were four compositions namely Gender, Age, The work and education.

Table 1. Data Description of Respondents by Gender

gender Frequency Percentage (%)

Male 37 51%

woman 36 49%

Total 73 100%

Source: Data processed

Based on research conducted to 73 respondents, the characteristics of respondents by gender unknown male respondents as many as 37 people (51%). Female respondents as many as 36 people (49%).

Table 2. Data Description of Respondents by Age

Age Frequency Percentage (%)

20-30 years 31 43%

31-40 years 19 26%

41-50 years 17 23%

> 50 years 6 8%

Total 73 100%

Based on research conducted to 73 respondents, unknown age category 20-30 years 31 people (43%), as many as 19 people aged 31-40 (26%), age 41-50 were 17 (23%), and the latter age> 50 years as many as 6 people (8%).

Table 3. Description of Respondents by Job Data Occupation Frequency Percentage (%)

entrepreneurial 14 19%

General employees 31 43%

PNS 8 11%

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more 20 27%

Total 73 100%

Based on the results of questionnaires were distributed to 73 respondents, known characteristics of respondents based work as an entrepreneur as many as 14 people (19%), private sector employees 31 people (43%), civil servants, as many as 8 people (11%), and others as many as 20 people ( 27%).

Table 4. Description of Respondents by Education Data Education Frequency Percentage (%)

SD 1 1%

SMP 6 8%

High School 29 40%

D3 2 3%

S1 33 45%

S2 2 3%

Total 73 100%

Based on the above table it is known that in the last education SPT taxpayers deposit in Lumajang KP2KP most is S1. Accumulation characteristics of respondents by education namely SD 1 (1%), SMP ^ people (8%), SMA 29 people (40%), D3 2 (3%), S1 33 people (45%) and the latter S2 as much as 2 (3%).

Table 5. Validity of Test Results variables Indicator Pearson

Correlation

Information

Tax Penalties X1.1 - X1.12 1 valid

tax Amnesty X2.1 - X2.12 1 valid

behavior WPOP X3.1 - X3.12 1 valid

From the table above dikethui that each item in a variable tax penalties, tax amnesty and the behavior of individual taxpayers mengahsilkan nilaiPearson Correlation bigger than r table is 0.2303. r value table is seen from the number of respondents was 73. Then the item of the above variables considered valid for Pearson correlation value is greater than 0.2303.

Table 6. Results Uj Reliability No. variables Cronbach's Alpha

value

Information

1 Tax Penalties .671 reliable

2 tax Amnesty .691 reliable

3 behavior WPOP .613 reliable

From the table above it can be seen that the questions in the questionnaire that was distributed reliable as Cronbach's Alpha value of each item in a variable question of tax penalties, tax amnesty and the behavior of individual taxpayers is greater than 0.60.

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Table 7. Normality Test Results

Information Residual unstandardized

N 73

Asymp. Sig. (2-tailed) .887

In kolgomorov-Smirnov method (the value of α = 5%), when the sig. > Α then it can be assumed normal distribution of data. Based on the above table it can be seen Asymp value. Sig. (2-tailed) of 0887 is greater than 0.05. it can disimpulakn that the residual value of normal distribution.

Table 8. Test Results Multicolinearity

variables Sig. tolerance VIF Information

Tax Penalties .244 .914 1,095 There is no

multikolinearitas

tax Amnesty .033 .914 1,095 There is no

multikolinearitas Source: Data processed

According to the table above test results are known Tolerance all the variables more than 0:10, which means no correlation between the independent variables. Moreover, it can be seen that the VIF for all the independent variables is lower than the 10.0 it can be concluded not happen multicollinearity between variables.

Based on the test results The scatterplot picture above can be seen that the independent variables are statistically significant and have no effect on the dependent variable, because there is no clear pattern and dots spread then said there was no indication happen heteroskedastisitas

Table 9. Results of Multiple Linear Regression Analysis Model unstandardized standardized

Coefficients

T Sig.

B Std. error beta

1 (Constant) 26 541 3,650 7272 .000

Tax Penalties .099 .085 .139 1,175 .244

tax Amnesty .187 .086 .257 2,176 .033

According to the table above, it can be seen that a constant value (a) equal to 26 541 and the coefficient of tax penalties and Tax amnesty respectively 0139 and 0257 so that the results can be seen from the basic equation as follows

Y = a + b1x1 + b2X2 + e

Behavior WPOP = 32 440 + 0139 + 0257 tax penalties tax amnesty

Based on the above equation is known as follows. 1). a constant value (a) of 26 541 conveniently indicates when the independent variables constant then the dependent variable is the behavior of individual taxpayers (WPOP) amounted to 26 541. 2). regression coefficient value tax penalties for 0139, which means if there is a 1% penalty tax then the variable behavior of individual taxpayers (WPOP) will rise sebasar 0139 assuming other variables remain. 3). coefficient values for 0257 tax

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amnesty, which means if there is a 1% tax amnesty then the variable behavior of individual taxpayers (WPOP) will rise by 0257, assuming other variables remain.

Table 10. Partial Test Results (T-Test)

Model T Sig.

1 (Constant) 7272 .000

Tax Penalties 1,175 .244

tax Amnesty 2,176 .033

Based on the partial test table above can be seen: a) variable tax penalties have amounted to 1,175 t

<t table then H0 1.99444. So it can be concluded that significant tax penalties do not affect the behavior of individual taxpayers (WPOP). b) variable tax amnesty have t calculate equal to 2,176> t table then H0 rejected 1.99444. So it can be concluded that the tax amnesty significantly affect the behavior of individual taxpayers (WPOP).

Table 11. Coefficient Determination Test Results

Model R Square Djusted R Square

1 .106 .081

Based on the above table it can be seen that the coefficient of determination (adjusted R2) of 0081 equal to 8.1%. These results indicate that the independent variable is the tax penalty and tax amnesty able to influence the behavior of the dependent variable individual taxpayers be 8.1%

while the remaining 91.9% is influenced by other variables outside of this regression model.

CONCLUSION

Sanctions taxes are not significantly influence taxpayer behavior of private JV in KP2KP Lumajang. It can be seen from t less than t table (1,175 <1.99444), which means H0. Tax amnesty influence the behavior of individual taxpayers in KP2KP Lumajang. It can dikethui of t value greater than t table (2,176> 1.99444).

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